https://www.taxtmi.com/caselaws?id=109193 A demand based on departmental sales tax records, Form 39, ST records and barrier movement registers was found unsustainable because the relevant material was voluminous, not properly inspected, and cross-examination of truck drivers was denied. These defects were treated as a breach of natural justice. The impugned order was set aside and the matter was remanded for de novo adjudication, with directions to provide a reasonable opportunity of hearing, supply the necessary records and allow cross-examination of the specified persons. en-us Thu, 24 Oct 2002 00:00:00 +0530 Fri, 06 Apr 2012 14:25:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109193 A demand based on departmental sales tax records, Form 39, ST records and barrier movement registers was found unsustainable because the relevant material was voluminous, not properly inspected, and cross-examination of truck drivers was denied. These defects were treated as a breach of natural justice. The impugned order was set aside and the matter was remanded for de novo adjudication, with directions to provide a reasonable opportunity of hearing, supply the necessary records and allow cross-examination of the specified persons. Case-Laws Central Excise Thu, 24 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109193